Section 108 Rates of levy
United Kingdom
(1)
In section 36(1) of FA 2017 (rates of soft drinks industry levy)—
(a)
in paragraph (a) (soft drinks that meet higher sugar threshold), for “£2.59” substitute “£2.78”, and
(b)
in paragraph (b) (other soft drinks), for “£1.94” substitute “£2.08”.
(2)
The amendments made by this section have effect in relation to chargeable events occurring on or after 1 April 2026.